Provincial Sales Tax (PST) Guide
Provincial Sales Tax (PST) GuideIssued: April 2013Revised: July 2021COVID-19 Update: See Notice 2020-002, COVID-19 Sales Tax Changes, fortemporary changes that impact the information in this bulletin. This bulletin has notbeen revised to reflect those changes.Small Business Guide to PSTProvincial Sales Tax ActLatest Revision: The revision bar ( ) identifies changes to the previous version of this bulletin datedJanuary 2020. For a summary of the changes, see Latest Revision at the end of this document.This guide explains the basics of PST in B.C.If you are starting a business in B.C. or are already operating one, you should read this guide.Even if you are not required to register to collect and remit PST, this guide explains how PSTapplies to goods and services you purchase for your business.For information on how to complete the PST return, visit our online Guide to Completing thePST Return.Table of ContentsWhat is PST? . 2What is Taxable? . 2What is Not Taxable?. 5PST Registration . 7Charging PST and MRDT . 9Remitting PST and MRDT . 11Paying PST in Your Business . 12Refunds . 14Books and Records. 15Audits and Appeals . 16Voluntary Disclosure . 17Rulings . 17Taxpayer Fairness and Service Code . 18Additional Resources . 18Ministry of Finance, PO Box 9442 Stn Prov Govt, Victoria BC V8W 9V4
What is PST?PST is a retail sales tax that is payable when a taxable good, software or service is acquired forpersonal use or business use, unless a specific exemption applies. The general PST rate is 7%(see PST Rates below).Note: PST is different from the federal goods and services tax (GST). To register forthe GST or for questions about the GST, contact the Canada Revenue Agencyat 1-800-959-5525 or visit the Government of Canada website.PST RatesThe following PST rates apply.ItemPST RateGoods including cannabis products and sodabeverages (except goods listed below), software,legal services, telecommunication services andrelated services7%Liquor10%Accommodation (not including the additionalMunicipal and Regional District Tax (MRDT) – seeCharging PST and MRDT below)8%Vapour products20%VehiclesRates vary (see Bulletin PST 308, PST onVehicles)Boats7% or 12% (see Bulletin PST 108, Boats)Aircraft7% or 12% (see Bulletin PST 134, Aircraft)Manufactured mobile homes7% of 50% of the purchase or lease price orfair market valueManufactured modular homes7% of 55% of the purchase or lease price orfair market valuePortable buildings7% of 45% of the purchase or lease price orfair market valueWhat is Taxable?Unless a specific exemption applies, PST applies to: The purchase or lease of new and used goods in B.C. Goods brought, sent or delivered into B.C. for use in B.C. The purchase of: softwareSmall Business Guide to PSTPage 2 of 19
services to, or to install, taxable goods (referred to as related services), such as vehiclemaintenance, furniture assembly, computer repair short-term accommodation in B.C. legal services (including legal services provided outside B.C. in certain situations) telecommunication services (including internet services, and certain digital andelectronic media content, such as music and movies)Gifts of vehicles, boats and aircraft In this guide, goods are tangible personal property as defined in the Provincial Sales Tax Act.Tangible personal property is personal property that can be seen, weighed, measured, felt ortouched, or that is in any other way perceptible to the senses, and includes: Natural or manufactured gas Heat Affixed machinery An improvement to real property or part of an improvement to real property that is removedfrom the site at which it is affixed or installed, while it is removed from that siteTaxable GoodsExamples of taxable goods include: Affixed machinery Alcoholic beverages / liquor Art and art supplies Building materials Cannabis products and accessories Computers Cosmetics and grooming aids Flowers Furniture and appliances Motor vehicles and automotive parts Natural gas and heat for business (i.e. non-residential) use Pets Soda beverages (effective April 1, 2021 - see Notice 2021-002, Notice to Sellers of SodaBeverages) Souvenirs Vapour products (including parts and accessories)Services to Taxable GoodsPST applies to most related services, including: Automobile maintenance, repairs, tune-ups, oil changes, painting and cut polishing Furniture repair, re-upholstery and refinishing Maintenance of plants in portable containersSmall Business Guide to PSTPage 3 of 19
Services to apply protective treatments to taxable goods, such as fabric protection, rustproofing or paintServices to repair or maintain taxable goods, such as knives, watches, electronics, officeequipment or computersServices to restore or assemble taxable goods, such as furnitureServices to set up, install or dismantle taxable goods, such as temporary display counters,shelves or booths at trade fairs and conventionsFor more information, see Bulletin PST 301, Related Services.Accommodation, Software, Legal Services andTelecommunication ServicesPST also applies to: Short-term accommodation in B.C. (see Bulletin PST 120, Accommodation) Software (see Bulletin PST 105, Software) Legal services (see Bulletin PST 106, Legal Services) Telecommunication services (see Bulletin PST 107, Telecommunication Services)Passenger Vehicle Rental TaxIn addition to the PST, a passenger vehicle rental tax of 1.50 per day, or portion of aday, applies to passenger vehicles leased or rented for more than 8 consecutive hours and28 consecutive days or less.Lessors of passenger vehicles must collect this tax in addition to the PST on the lease or rentalof the passenger vehicle and remit the tax on their PST return. For example:Rental charge (2 days at 50 per day):Passenger vehicle rental tax (2 days at 1.50 per day)PST (e.g. 7% of the rental charge) 100.00 3.00 7.00Note: You do not charge PST on the passenger vehicle rental tax, but you do charge the GSTon the passenger vehicle rental tax.ICE Fund TaxIn addition to the 7% PST, a 0.4% tax applies to energy products to raise revenue for theInnovative Clean Energy (ICE) Fund. The ICE Fund tax applies only to the following energyproducts: Natural gas (excluding natural gas purchased in B.C., or brought, sent or delivered into B.C.,for use in stationary internal combustion engines) Fuel oil, except kerosene, used for the purposes of heating, cooling or raising steam Propane in a vapourized form delivered: by a public utility as defined in the Utilities Commission Act by pipe, and to purchasers at the place at which the propane will be usedThe ICE Fund tax does not apply to electricity.Small Business Guide to PSTPage 4 of 19
Sellers of natural gas, fuel oil and propane sold on a grid system must collect the ICE Fund taxfrom industrial, residential and commercial customers, and remit that tax on their PST return.The PST exemption for residential energy products does not apply to the ICE Fund tax. Thismeans you charge the ICE Fund tax to residential customers.The 7% PST and the 0.4% ICE Fund tax are calculated separately on the purchase price beforetaxes. For example:Energy product charge: 100.00ICE Fund tax (0.4%) 0.40PST (7% of the energy product charge) 7.00If it is not possible to record the 0.4% ICE Fund tax separately, you may combine this tax withthe 7% PST, as long as you state this on the bill.Note: You do not charge the 7% PST or the GST on the 0.4% ICE Fund tax.For more information, including information on exemptions, see Bulletin PST 203, Energy,Energy Conservation and the ICE Fund Tax.What is Not Taxable?Real Property ContractsReal property is land and anything attached to the land so that it becomes part of real propertyafter installation (ceases to be personal property at common law). This would normally includebuildings, structures, and things, such as machinery or equipment, that are attached to theland (or to buildings and structures) by some means other than their own weight.For the purpose of the PST, things that are attached so that they become part of real propertyare either: improvements to real property, or affixed machinery (see Bulletin PST 503, Affixed Machinery).If you are a contractor, it does not matter whether your contract is to supply and affix, or install,an improvement to real property or affixed machinery. In either case, you must pay PST on thegoods you obtain to fulfill the contract as outlined in Bulletin PST 501, Real PropertyContractors.Exempt GoodsYou can sell the following goods to anyone without collecting PST. These exemptions can beprovided at the time of sale and do not require any specific information or documentation toclaim the exemption. Food for human consumption, including basic groceries, prepared foods, such as restaurantmeals, candies, confections and some non-alcoholic beverages (soda beverages aresubject to PST, effective April 1, 2021 - see Notice 2021-002, Notice to Sellers of SodaBeverages) Vitamins and dietary supplementsSmall Business Guide to PSTPage 5 of 19
Used clothing and footwear when sold for under 100 per itemRemembrance Day poppies and wreathsNatural cut evergreens sold as Christmas treesElectricityEnergy products (e.g. natural gas) purchased for use in a residential dwelling under certaincircumstances (see Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax)Fuel subject to tax or exempt from tax under the Motor Fuel Tax ActPlain and flavoured bottled water (still and carbonated) that contains no sweeteners –unless dispensed by a vending machine that also dispenses soda beverages (seeNotice 2021-002, Notice to Sellers of Soda Beverages)You can also sell the following goods to anyone without collecting PST. However, these itemsmust meet certain conditions for exemption or are limited to specific items. Bicycles and adult-sized tricycles (see Bulletin PST 204, Bicycles and Tricycles) Books (including e-books), newspapers and magazines (see Bulletin PST 205, Books,Magazines, Newspapers and Other Publications) Children-sized clothing and footwear, and adult-sized clothing and footwear for childrenunder 15 years of age (see Bulletin PST 201, Children’s Clothing and Footwear) Goods shipped by the seller outside B.C. (see Bulletin PST 309, PST and Non-Residents) Specified safety equipment and protective clothing (see Bulletin PST 100, SafetyEquipment and Protective Clothing) Specified energy conservation materials (see Bulletin PST 203, Energy, EnergyConservation and the ICE Fund Tax) Specified medications and health-related equipment and supplies (see Bulletin PST 207,Medical Supplies and Equipment) Specified school supplies (see Bulletin PST 202, School Supplies)For more information on PST exemptions, see Bulletin PST 200, PST Exemptions andDocumentation Requirements.Exempt ServicesThe following services are exempt from PST. Automobile towing, roadside tire changing and battery boosting (but not battery recharging) Cleaning services (unless provided with a taxable related service), such as laundry anddry cleaning, carpet and upholstery cleaning, janitorial services, engine shampoos, andcar washes and waxes Design and consulting services unless they include the sale or lease of taxable goods, orthe sale of taxable software or taxable services (e.g. telecommunication services) Labour to install goods that become real property when installed, and services to realproperty Personal services, such as hairstyling, barbering and beauty treatments (but not sales ofproduct, such as shampoo, which are taxable) Services provided to animals, such as horseshoeing, pet grooming or veterinary servicesSmall Business Guide to PSTPage 6 of 19
Services to goods brought or sent into B.C. solely to receive services and, immediately afterreceiving the services, removed from B.C. (the seller must have documentation verifying thecircumstances of the sale)Services to items that are exempt from tax, such as repairs to non-motorized bicyclesServices to the following goods if designed for household use: refrigerators, stoves,ovens (including microwave and convection ovens), clothes washers and dryers,dishwashers, vacuums, sewing machines, rugs, carpets, draperies and curtainsFor more information on PST exempt services, see Bulletin PST 301, Related Services.PST RegistrationBusinesses Required to RegisterYou must register to collect and remit PST if you are located in B.C. and do any of the followingin the ordinary course of your business in B.C.: Sell taxable goods in B.C., for example: alcoholic beverages / liquor boats building materials cannabis products general merchandise, such as flowers, clothing, cosmetics, appliances or souvenirs household or office furniture motor vehicles, automotive parts and supplies soda beverages vapour products (including parts and accessories) Lease taxable goods in B.C. (including entering into lease agreements in B.C. or deliveringleased goods to a lessee in B.C.), for example: aircraft artwork motor vehicles tools and equipment Provide related services in B.C., for example: application of protective treatments to taxable goods, such as fabric protection, rustproofing or painting repair or maintenance of taxable goods, such as automobiles, knives, watches, TVs,stereos, office equipment or computers restoration or assembly of taxable goods, such as furniture set up, installation or dismantling of taxable goods, such as temporary display counters,shelves or booths at trade fairs and conventions Provide legal services in B.C. Provide telecommunication services in B.C. (including internet access, non-basic cable,non-residential telephone services, mobile phone services, satellite services, fax services,streaming services, and digital and electronic media content, such as music and movies)Small Business Guide to PSTPage 7 of 19
Provide software in B.C.Act as a liquidator, receiver, receiver-manager or trustee and dispose of assets as part ofyour businessIf any of the following apply to you, you may also be required to register. See Bulletin PST 001,Registering to Collect PST, for detailed information to help you determine if you must register. You are located outside B.C. and you make sales to B.C. customers You enter into contracts to improve real property where your customers have agreed topay PST You sell exclusive products as a direct seller to an independent sales contractor in B.C. forresale You sell accommodation in B.C. (see Accommodation Providers below) You are an online accommodation platform that lists accommodation for sale in B.C. (seeOnline Accommodation Platforms below)All businesses that must be registered are considered to be collectors whether or not they areactually registered. All collectors have specific obligations to collect and remit PST.Certain businesses that are not required to register may voluntarily register to collect and remitPST in certain situations. If you are not required to register to collect and remit PST, you maystill wish to register so you can use your PST number to claim an exemption in certaincircumstances (e.g. inventory purchases for resale).For more information, see Bulletin PST 001, Registering to Collect PST.Online Accommodation PlatformsIf you are an online accommodation platform located in B.C., you must register to collect andremit PST on accommodation sold using your platform.An online accommodation platform is an online marketplace that enables or facilitatestransactions for accommodation located in B.C. Online classified advertising or listing servicesthat do not collect payment on behalf of the person offering the accommodation are not onlineaccommodation platforms for the purposes of PST.Accommodation ProvidersYou must register to collect and remit PST if you sell accommodation in B.C., unless you: sell only exempt accommodation, or only list your accommodation on an online accommodation platform that is registered tocollect PST.For details, see Bulletin PST 120, Accommodation.Small Business Guide to PSTPage 8 of 19
Small SellersIf you qualify as a small seller, you are not required to register to collect and remit PST. Smallsellers pay PST when purchasing products for resale and do not charge or collect PST on theirsales.You may be a small seller if: you are located in B.C., you do not maintain an established business premises and do not regularly make retail salesfrom an established commercial premises (e.g. you do not sell goods from a shop, includinga home-based shop), you have 10,000 or less in gross revenue from all retail sales of eligible goods, softwareand services in the previous 12 months, and your estimated gross revenue from all retail sales of eligible goods, software and services inthe next 12 months is 10,000 or less.This is not a complete list. For more information and to find out if you qualify as a small seller,see Bulletin PST 003, Small Sellers.Registering to Collect PSTYou can apply to register to collect and remit PST online, in person, or by mail or fax. Forinformation on how to register to collect PST, visit our Register to Collect PST page.Designation Agreements for Principals and AgentsIf you are in a principal and agent relationship, you have the option to jointly designate one ofthe parties to collect and remit PST and MRDT, if applicable, on sales and leases made under adesignation agreement.For more information, see Bulletin PST 001, Registering to Collect PST.Closing Your PST AccountIf you are no longer required to be registered and want to close your PST account, submit aclosure request: Online using eTaxBC By submitting a Request to Close Provincial Sales Tax Account (FIN 357)You must file and pay all tax returns up to the closure date, even if a return is nil.Charging PST and MRDTCharging PSTUnless a specific exemption applies, you must charge, collect and remit PST on sales or leasesof goods, sales of software, sales of accommodation and sales of related services, legalservices and telecommunication services in B.C. This includes sales and leases outside theordinary course of your business, including sales of business assets, such as vehicles, officeequipment and furniture.Note: If you only sell accommodation and only list the accommodation on an onlineaccommodation platform that is registered to collect PST and MRDT, you are not required toSmall Business Guide to PSTPage 9 of 19
register. In this case, the online accommodation platform is responsible for collecting andremitting the tax.PST is generally payable at the same time the purchase or lease price, or any portion of thepurchase or lease price, is paid or becomes due, whichever is earlier. For more information, seeBulletin PST 002, When to Charge and Collect PST.PST and GSTYou charge PST on the price of taxable goods and services before adding the federal GST.This means the GST is not included in the price on which PST is calculated. You calculate thePST before adding the GST to the sales price of goods as follows:Sales pricePST (7% of 100)GST (5% of 100)Total amount charged to customer 100.00 7.00 5.00 112.00According to the GST legislation, you can sell goods and services that already have the GSTincluded in the price. In this case, assuming the applicable PST rate is 7%, you charge PST onthe sales price using the factor of 6.67% (100/105 x 7%).For alcoholic beverages, which have a PST rate of 10%, if GST is included in the sales price,you charge PST on the sales price using the factor of 9.52% (100/105 x 10%). For example:GST-included price for the liquor10% PST due (0.0952 x 10.50)Total amount charged to customer 10.50 1.00 11.50Note: GST will apply to PST on vapour products and may apply to PST on certain passengervehicles in very limited circumstances. For information on how tax applies to vehicles, seeBulletin PST 116, Motor Vehicle Dealers and Leasing Companies.Charging MRDTIf you provide taxable accommodation, in addition to collecting the 8% PST on accommodation,you must also collect the MRDT in participating municipalities and regional districts.The MRDT is a tax of up to 3% charged on sales of taxable accommodation. The MRDT iscollected on behalf of municipalities, regional districts and other eligible entities to raise revenuefor local tourism, marketing, programs and projects.The MRDT is administered by us as an agent for municipalities, regional districts and othereligible entities and has its own tax return form.For more information, see Bulletin PST 120, Accommodation.Small Business Guide to PSTPage 10 of 19
Remitting PST and MRDTAll collectors, including out-of-province collectors, must collect and remit PST on sales orleases of goods, sales of software, sales of accommodation and sales of related services, legalservices and telecommunication services in B.C., unless a specific exemption applies.Any person who collects PST, or collects an amount as if it were PST, must remit that amountto us. For example, if you charged and collected PST at an incorrect rate on general goods (e.g.10% instead of 7%) or you collected PST on a non-taxable good or service, you must remit theamount collected to us. In this case, your customer may be entitled to a refund. For moreinformation, see Refunds below.You may file your tax returns and make payments online, through a participating financialinstitution, by mail or in person.Note: Businesses with at least 1.5 million in total Canadian sales per year must file tax returnsand remit PST electronically through eTaxBC or through a participating financial institution.For more information on remitting PST and how to sign up for eTaxBC, see our Reporting andPaying PST page.Reporting PeriodsYou must report and remit to us any PST you charge, whether or not you have actually collectedit from your customer. You must remit all PST charged within a reporting period no later than thelast day of the month following the reporting period. For example, if you are reporting for aperiod ending June 30, you must file your return and remit the PST charged in that period nolater than July 31.For more information, including how reporting periods apply to you if you are not registered butshould be, see our Reporting and Paying PST page.Completing the PST and MRDT Tax ReturnsYou report the PST you must collect on sales or leases of goods, sales of software, sales ofaccommodation and sales of related services, legal services and telecommunication services onyour PST return. You also report the passenger vehicle rental tax and the ICE Fund tax on yourPST return.You report the MRDT you must collect on an MRDT return, not on your PST return.Note: While PST and MRDT must be reported on separate returns, you may remit onepayment to cover both returns.For information on how to complete the PST and MRDT returns, visit our online Guide toCompleting the PST Return and Guide to Completing the MRDT Return.CommissionCollectors who are registered to collect and remit PST as required are entitled to receive acommission for each reporting period in which they remit PST as required and on time.Collectors with more than one PST account may only claim commission on one of thoseaccounts. You cannot claim commission on an MRDT return.Small Business Guide to PSTPage 11 of 19
Paying PST in Your BusinessHow to Self-Assess PSTIf a seller or lessor does not charge you PST when you are required to pay it, you mustself-assess (pay directly to us) the PST due. For information on how to self-assess PST on yourPST return, visit our online Guide to Completing the PST Return.Business AssetsUnlike the GST/HST, there are no PST input tax credits provided on goods purchased by abusiness. PST is payable on goods, unless an exemption applies (e.g. goods purchased forresale).PST applies to the taxable goods you purchase or lease for use in your business. In this case,you are the end user of the goods and are responsible for paying the PST. Generally, you payPST when you purchase or lease taxable goods from your supplier. However, if the supplierdoes not charge you PST, you must self-assess the PST due.If you have a PST number, you must self-assess the PST due on your next PST return. If youdo not have a PST number, you must self-assess the PST due using a Casual RemittanceReturn (FIN 405) on or before the last day of the month following the month you purchased orleased the taxable goods. For example, if you purchased taxable goods in June, you must filethe return and pay the PST no later than July 31.Examples of taxable business assets you purchase or lease for use in your business mayinclude the following: Advertising flyers Affixed machinery (see Bulletin PST 503, Affixed Machinery) Business equipment and supplies, such as vehicles, shop equipment and cleaning supplies Demonstration or display items if they are not immediately available for sale Heat Office equipment, such as desks, chairs and cash registers Office supplies, such as receipt books, stationery and cash register tapesServicesPST applies to the following services you may purchase for use in your business. Most services provided to taxable goods or to install taxable goods. For example, you areresponsible for paying PST on services provided to maintain and repair equipment you usein your business. For more information, see Bulletin PST 301, Related Services. Legal services. For more information, see Bulletin PST 106, Legal Services. Telecommunication services (e.g. telephone and internet) for use in your business. Formore information, see Bulletin PST 107, Telecommunication Services.Small Business Guide to PSTPage 12 of 19
Taking Goods Out of Inventory and Promotional MaterialsPST applies when you take taxable goods from your resale inventory for your business orpersonal use, or you purchase taxable goods for the following purposes: Donations to charities or other organizations Promotional materials you use or give away to help advertise or promote your business Samples, gifts and prizesFor more information on how PST applies to promotional material and gifts, seeBulletin PST 311, Promotional Materials and Special Offers, and Bulletin PST 312, Gifts.Change in Use of Lease InventoryPST applies when you take taxable goods you purchased solely for lease or rental purposesand use them yourself or allow an employee to use them.For more information, see Bulletin PST 315, Rentals and Leases of Goods.Leased Inventory Occasionally Supplied with an OperatorYou are not required to self-assess PST on the depreciated value of goods you purchasedsolely for lease or rental purposes if you: occasionally supply an operator with the goods, and the goods remain part of the lease inventory in your company books or accounting records.In this case, you need to self-assess the PST due on the normal lease price of the goods whenyou occasionally lease it with an operator. The normal lease price is the price usually charged toyour customers for the lease of the goods without an operator.For more information, see Bulletin PST 315, Rentals and Leases of Goods.Out-of-Province Purchases and LeasesPST applies to the taxable goods you purchase or lease for use in your business fromout-of-province suppliers. If the seller does not charge you PST, you must self-assess PST onthe total amount you pay to bring the goods into B.C., including charges for transportation,customs, excise, and any other costs, except the GST.For more information, see Bulletin PST 310, Goods Brought into B.C.Also, PST applies on taxable goods you bring into B.C. for temporary use and on taxableconveyances you use interjurisdictionally. Vehicles licensed under a licence to whicha prorate agreement applies are subject to multijurisdictional vehicle tax (MJV tax). For moreinformation, see Bulletin PST 307, Goods Brought into B.C. for Temporary Use andBulletin PST 135, Multijurisdictional Vehicles.Buying and Selling a BusinessWhen buying a business, PST applies to all taxable business assets. If the seller is a collector,the seller must collect and remit PST on the sale of taxable business assets.If the seller is not a collector or does not charge PST on the taxable assets, the purchaser mustself-assess and remit the PST due on their next PST return.Small Business Guide to PSTPage 13 of 19
A collector must collect and remit PST on taxable sales until the date of cancellation of theirregistration.If you are buying a business, you may request a clearance certificate from us. A clearancecertificate confirms the current business owner has paid and remitted all outstanding PST andany related penalties and interest (up to the date the certificate was issued). If you do not obtaina clearance certificate, you must pay an amount equal to all amounts owing under the relevantlegislation at the time of purchase. For more information, see Bulletin PST 005, Buying andSelling a Business.RefundsApplying for Refunds from UsIf you paid PST in error or overpaid PST, you may claim a refund of the tax paid. You mustclaim a refund within 4 years from the date the PST was pa
The PST is a retail sales tax that is payable when a taxable good, software or service is acquired for personal use or business use, unless a specific exemption applies. The general PST rate is 7% (see PST
(2) Merge Outlook PST File: Shoviv PST Merge tool allows you to merge two or more PST files of a similar folder into a new single PST file. In Merge option, this tool merges together all similar folder from multiple PST files like inbox, contacts, notes, calendars, sent items, tasks, drafts, journals, to-do list etc. (3) Merge Outlook PST File .
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x y z Figure 15: Surface Integrals (b) Preliminaries To use this package you must include the following line in the preamble of your document. 1 \usepackage{pst-eucl} 2 \usepackage{calc} 3 \usepackage{pst-3dplot}% 4 \usepackage{pst-grad} 5 \usepackage{pst-plot,pst-math,pstricks-add}% 6 %\RequirePackage{pst-xkey} Using colors with PSTricks is similar to what has already been
pst 150/10/80 vs15 105/80 82 14 25 12 pst 150/10/100 vs15 130/100 100 18 20 10 pst 150/10/120 vs15 160/120 118 21 15 8 pst 150/10/140 vs15 190/140 136 25 14 7 pst 150/10/160 vs15 210/160 154 28 13 6 pst 150/10/180 vs15 240/180 172 33 11 5
ISSN 2369-2391 Memorandum D2-3-6 Ottawa, February 16, 2022 Non-Commercial Provincial Tax Collection Programs In Brief This memorandum has been revised to reflect additional content from Memorandum D17-1-22, Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on
Barracuda PST Collector Client: The client locates the PST files on the local system on which it is installed, and sends the PST files to the Barracuda Message Archiver. The client must be installed on all systems expected to contain PST files that require importing, and runs as a Windows service.
Uninstall Shoviv OST to PST Software". A warning message will be displayed. Click the "Yes" button to continue uninstalling the Shoviv OST to PST Software. The "Shoviv OST to PST Software was successfully removed from your computer" message will be displayed. Click the "Ok" button to complete the Shoviv OST to PST Software un-installation .
Tulang Penyusun Sendi Siku .41 2. Tulang Penyusun Sendi Pergelangan Tangan .47 DAFTAR PUSTAKA . Anatomi dan Biomekanika Sendi dan Pergelangan Tangan 6 Al-Muqsith Ligamentum annularis membentuk cincin yang mengelilingi caput radii, melekat pada bagian tepi anterior dan posterior insicura radialis pada ulna. Bagian dari kondensasi annular pada caput radii disebut dengan “annular band .
